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92722026 Q3GrowthJGAAP

Boutiques (9272) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥3.6B and operating income ¥750.0M. The segment drivers and cash flow follow.

Boutiques,Inc.

IT & Services, Others/Services


Financial Highlights

  • Net Sales: ¥3.56B
  • Operating Income: ¥750M
  • Net Income: ¥327M
  • EPS: ¥33.50

Income Statement

ItemCurrentPriorYoY %
Net Sales¥3.56B--
Cost of Sales¥537M--
Gross Profit¥3.02B--
SG&A Expenses¥2.27B--
Operating Income¥750M--
Non-operating Income¥6M--
Non-operating Expenses¥5M--
Ordinary Income¥751M--
Profit Before Tax¥514M--
Income Tax Expense¥187M--
Net Income¥327M--
Interest Expense¥5M--
Basic EPS¥33.50--
Diluted EPS¥31.96--

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥4.28B¥3.72B+¥563M
Cash and Deposits¥4.03B¥3.59B+¥441M
Accounts Receivable¥89M¥62M+¥27M
Non-current Assets¥975M¥1.04B−¥70M
Property, Plant & Equipment¥178M¥170M+¥8M
Intangible Assets¥546M¥154M+¥392M
Goodwill¥216M--
Total Assets¥5.26B¥4.76B+¥494M
Current Liabilities¥2.17B¥1.91B+¥262M
Non-current Liabilities¥465M¥616M−¥151M
Long-term Loans¥462M¥612M−¥150M
Total Liabilities¥2.64B¥2.52B+¥111M
Total Equity¥2.62B¥2.24B+¥382M
Capital Stock¥50M¥50M¥0
Capital Surplus¥232M¥297M−¥65M
Retained Earnings¥2.57B¥2.24B+¥328M
Treasury Stock−¥520M−¥587M+¥67M
Owners' Equity¥2.33B¥2.00B+¥331M
Working Capital¥2.11B--

Profitability Ratios

ItemValue
Net Profit Margin9.2%
Gross Profit Margin84.9%
Current Ratio197.4%
Quick Ratio197.4%
Debt-to-Equity Ratio1.00x
Interest Coverage Ratio145.52x
Effective Tax Rate36.3%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)10.16M shares
Treasury Stock377K shares
Average Shares Outstanding9.78M shares
Book Value Per Share¥268.10

Dividend Information

ItemAmount
Q2 Dividend¥0.00

Segment Information

SegmentRevenueOperating Income
CompanyMergersAndAcquisitions¥1.34B¥398M
Exhibition¥2.10B¥750M
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥504,000¥504,000
RecruitmentSupportService¥113M¥18M

Full Year Forecast

ItemForecast
Net Sales Forecast¥6.00B
Operating Income Forecast¥1.81B
Ordinary Income Forecast¥1.81B
Net Income Forecast¥1.01B
Basic EPS Forecast¥103.69
Dividend Per Share Forecast¥0.00